United States v. Graham & Zenger, Inc.

*132InSeptember 1935 certain drinking glasses were imported by appellee from Belgium. In 1940 tbe importation was appraised by the appraiser at the port of New York on the basis of foreign value, pursuant to subsection (c) of.section 402 of the Tariff Act of 1930. Appel-lee appealed for a reappraisement of the merchandise by a judge of the United States Customs Court, contending the proper basis for appraisement to be export value under subsection (d) of said section, for the reason that the foreign market for merchandise, such or similar to that imported, was controlled at the time the involved…